Golden Summer kit by Tasha's Playground. Get it from PFD.
Summer Breeze tube by Zlata_M. Also available at PFD.
Font: Teenage Angst
Open a new image size 500 by 500.
C/P Frame 3. Resize by 75%.
Select the inside of the frame with your magic wand tool.
Selections, Modify, Expand by 3.
Add a new raster layer UNDER the frame layer.
C/P Paper 1 into selection.
C/P Sun. Resize by 75%. Position under the top right corner of the frame.
Go to selections, Invert, Delete.
C/P Sand. Position at the bottom of the frame.
C/P Waterfall. Resize by 75%. Dropshadow. Position down the left side of the frame.
C/P Boat 2. Image, Mirror. Resize by 75%. Position along the left side of the top of the sand. Dropshadow.
C/P Deco 2. Resize by 75%. Dropshadow. Position under the top right of the sailboat.
C/P Butterflies. Resize by 30%. Dropshadow. Duplicate. Position butteflies over the top of the turrett.
C/P Bird. Resize by 30%. Dropshadow. Position to the far right of the boat.
C/P Flip Flops. Resize by 30%. Dropshadow. Use your deform tool to position near the bottom of the boat.
C/P your tube. Dropshadow.
C/P Drink. Resize by 30%. Dropshadow. (If desired use your eraser tool to remove some of the stem of the glass so it looks like it is in your tubes hand.)
Select the background layer.
C/P net. Dropshadow.Position under the deco element. Duplicate. Move the duplicate down from the original.
Select the top layer of your tag.
Add a new raster layer.
Type out your font in all caps as a floating selection.
Right click the floating selection and hit delete. (If you followed the steps exact the selection should remain.)
Apply inner bevel of choice 2 times.
Apply dropshadow of choice 2 times.
Don't forget your copyright and watermark.